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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-030.htm#en_us_publink100041229

taxmap/instr2/i1042s-030.htm#TXMP6a875f4e
Boxes 13f and 13g, Recipient Chapter 3 and Chapter 4 Status Codes(p28)

rule
Enter the recipient status code from the list of Recipient Status Codes, earlier. The following special instructions apply for chapter 3 status codes.
A chapter 4 status code is required only if the payment is a withholdable payment or when a participating FFI or registered deemed-compliant FFI provides a chapter 4 withholding rate pool of U.S. payees. The chapter 4 status code may be determined under the applicable intergovernmental agreement (IGA) by a withholding agent that is an FFI subject to such an agreement. The following special instructions apply for chapter 4 status codes.